U.S. v. Vallone

Upon remand from U.S. Supreme Court, Ct. of Appeals found that Dist. Ct. did not err in sentencing defendants on tax-fraud conspiracy charge by using Sentencing Guidelines in effect at time of sentencing hearing that contained harsher tax tables that resulted in higher sentencing range than Guidelines in existence during part of instant conspiracy. Timeframe of charged conspiracy extended beyond 2001, and none of instant defendants had withdrawn from conspiracy by effective date of 2001 Guidelines that contained harsher tax tables. Fact that most of loses caused by conspiracy were incurred prior to 2001 did not require different result, and Ct. rejected defendants’ argument that application of 2001 Guideline violated ex post facto clause.